TONIMMO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TONIMMO
Largest movements
- Tangible fixed assets +€451,437
up €451,437 (+1297.1%), from €34,803 to €486,240
of which Land and buildings: +€449,042
- Cash -€68,811
down €68,811 (-25.6%), from €268,722 to €199,912
mainly Investment in fixed assets (net) (-€472,178) and Stocks and contracts (-€46,849)
- Stocks and contracts +€46,849
up €46,849 (+14.8%), from €315,500 to €362,349
- Other debts +€329,351
up €329,351 (+4985.1%), from €6,607 to €335,958
- Contributions +€96,600
up €96,600 (+519.6%), from €18,592 to €115,192
- Financial charges -€18,012
down €18,012 (-95.9%), from €18,784 to €771
- Depreciation +€15,284
up €15,284 (+280.1%), from €5,457 to €20,741
- Gross operating margin -€5,181
down €5,181 (-13.6%), from €38,094 to €32,913
- Other operating charges +€2,492
up €2,492 (+109.5%), from €2,276 to €4,768
- Taxes +€615
up €615 (+15.9%), from €3,873 to €4,487
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €619,397 | €1,050,139 | +€430,741 | +69.5% |
| Fixed assets | 21/28 | €35,175 | €486,612 | +€451,437 | +1283.4% |
| Tangible fixed assets | 22/27 | €34,803 | €486,240 | +€451,437 | +1297.1% |
| Land and buildings | 22 | €8,197 | €457,239 | +€449,042 | +5478.0% |
| Plant, machinery and equipment | 23 | €365 | €0 | -€365 | -100.0% |
| Furniture and vehicles | 24 | €26,241 | €29,002 | +€2,760 | +10.5% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €584,222 | €563,527 | -€20,696 | -3.5% |
| Stocks and contracts in progress | 3 | €315,500 | €362,349 | +€46,849 | +14.8% |
| Stocks | 30/36 | €315,500 | €362,349 | +€46,849 | +14.8% |
| Amounts receivable within one year | 40/41 | - | €154 | +€154 | |
| Other amounts receivable | 41 | - | €154 | +€154 | |
| Cash at bank and in hand | 54/58 | €268,722 | €199,912 | -€68,811 | -25.6% |
| Deferred charges and accrued income | 490/1 | - | €1,112 | +€1,112 | |
| Total equity and liabilities | 10/49 | €619,397 | €1,050,139 | +€430,741 | +69.5% |
| Equity | 10/15 | €605,660 | €705,981 | +€100,320 | +16.6% |
| Contributions | 10/11 | €18,592 | €115,192 | +€96,600 | +519.6% |
| Capital | 10 | €18,592 | €115,192 | +€96,600 | +519.6% |
| Issued capital | 100 | €18,592 | €115,192 | +€96,600 | +519.6% |
| Reserves | 13 | €586,626 | €589,723 | +€3,097 | +0.5% |
| Tax-exempt reserves | 132 | €381,226 | €374,323 | -€6,903 | -1.8% |
| Distributable reserves | 133 | €205,400 | €215,400 | +€10,000 | +4.9% |
| Profit (loss) carried forward | 14 | €443 | €1,066 | +€623 | +140.8% |
| Amounts payable | 17/49 | €13,737 | €344,158 | +€330,421 | +2405.3% |
| Amounts payable within one year | 42/48 | €13,737 | €344,158 | +€330,421 | +2405.3% |
| Trade debts | 44 | €880 | €1,121 | +€241 | +27.4% |
| Suppliers | 440/4 | €880 | €1,121 | +€241 | +27.4% |
| Taxes, remuneration and social security | 45 | €6,251 | €7,079 | +€828 | +13.3% |
| Taxes | 450/3 | €6,251 | €7,079 | +€828 | +13.3% |
| Other amounts payable | 47/48 | €6,607 | €335,958 | +€329,351 | +4985.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,457 | €20,741 | +€15,284 | +280.1% |
| Other operating charges | 640/8 | €2,276 | €4,768 | +€2,492 | +109.5% |
| Gross operating margin | 9900 | €38,094 | €32,913 | -€5,181 | -13.6% |
| Operating profit (loss) | 9901 | €30,361 | €7,405 | -€22,956 | -75.6% |
| Financial income | 75/76B | €1,077 | €1,574 | +€498 | +46.2% |
| Recurring financial income | 75 | €1,077 | €1,574 | +€498 | +46.2% |
| Financial charges | 65/66B | €18,784 | €771 | -€18,012 | -95.9% |
| Recurring financial charges | 65 | €18,784 | €771 | -€18,012 | -95.9% |
| Profit (loss) for the period before taxes | 9903 | €12,654 | €8,208 | -€4,446 | -35.1% |
| Income taxes | 67/77 | €3,873 | €4,487 | +€615 | +15.9% |
| Profit (loss) for the period | 9904 | €8,781 | €3,720 | -€5,061 | -57.6% |
| Transfer from tax-exempt reserves | 789 | - | €6,903 | +€6,903 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,781 | €10,623 | +€1,842 | +21.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.